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Jamesville-Dewitt Central School District – Procurement (2016M-264)
… action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… be made in his name to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we experienced during dad's last …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Beacon City School District – Information Technology (2023M-143)
… School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a network and, if …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Southampton Union Free School District – Financial Management (2024M-43)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund … Free School District District Board of Education Board and officials effectively managed fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… applicable physical accessibility components (components) we reviewed, we identified 13 components (17 percent) where Town officials … mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… report – pdf] Audit Objective Assess whether Town of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 144 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length … as a portion of the Code Enforcement service counter and call buttons at an accessible height. Three components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to … Malta Ridge Volunteer Fire Company Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits only included a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mVillage of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … they planned to initiate corrective action. 1 Refer to New York State General Municipal Law, Article 18 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
Webster Central School District Financial Condition 2018M109
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established … January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a … Town of Marbletown Financial and Capital Planning 2017M234 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234